The Constitutional Court (sentence no. 60 of yesterday 18 April 2024) deemed it illegitimate not to exempt illegally occupied properties from IMU despite a timely criminal complaint. The decision highlights the lack of ability to pay of the owner who cannot use his property, highlighting the unfairness of imposing a tax on "non-existent wealth". The ruling aligns with previous legislative changes that provide similar exemptions, strengthening the protection of property owners' rights in abusive occupation situations.
